IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 07TH DAY OF JANUARY, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR.JUSTICE MOHAMMAD NAWAZ INCOME TAX APPEAL NO.376 OF 2007 BETWEEN:
1. COMMISSIONER OF INCOME TAX MANGALURU.
2. INCOME TAX OFFICER WARD-2(3) MANGALURU.
(BY SRI K. V. ARAVIND, ADVOCATE) AND:
MRS. MEHZABEEN DOOR NO.8-10-571 (13) KARBALA ROAD, KUDROLI MANGALURU.
...APPELLANTS ... RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 09.11.2006 PASSED IN INCOME TAX APPEAL NO.1198/BANG/2005-2006, FOR THE ASSESSMENT YEAR 1996-1997, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE; ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU BENCH 'B' IN INCOME TAX APPEAL NO.1198/BANG/2005- 2006 DATED 09.11.2006 AND CONFIRM THE ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER AND TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.
***** THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT The learned counsel for the appellants submit that the appeal is not maintainable in view of the monetary limits and also in terms of Circular No.3 of 2018 dated 11.07.2018 passed by Director (ITJ), Central Board Direct Taxes, New Delhi.
2. In view of the submission made, the appeal is dismissed as such.
Sd/- Sd/-
JUDGE JUDGE *bgn/-